The Court set aside rejection of registration based solely on absence of an irrevocability or dissolution clause. It clarified that such conditions are not prescribed under law and cannot be imposed by authorities.
The Court halted GST proceedings questioning mandatory 1/3rd land deduction. It held that jurisdiction is doubtful as the underlying notification has been challenged as ultra vires.
The High Court held that DRT orders are appealable under Section 18 of the SARFAESI Act. It ruled that writ jurisdiction cannot be invoked without exhausting the statutory remedy.
Kerala High Court held that condonation of delay in filing of the annual returns only averts penalty and prosecution and doesn’t remove disqualification of the directors of the Company. Accordingly, the writ is disposed of and order is quashed.
The Court extended interim relief to contractors as the classification of Delhi Jal Board as a local authority is under consideration. The final GST rate applicable to contracts will depend on this determination.
The Court held that recording satisfaction after a delay of nine months was not immediate as required by law. It upheld quashing of assessment proceedings and deletion of undisclosed income addition.
The Court held that while detention proceedings may continue, authorities must consider provisional release of goods under Section 67(6). It directed issuance of a reasoned order without examining merits.
Madras High Court held that money laundering offense is independent from predicate offense. Thus, conviction under Prevention of Corruption Act and subsequent Prevention of Money Laundering Act prosecution doesn’t constitute double jeopardy under Article 20(2) of the Constitution of India.
The Court stayed GST proceedings while examining if Delhi Jal Board qualifies as a local authority. The outcome will determine applicable GST rate on works contracts.
The Court held that a delay of more than eight years in passing an order pursuant to a Tribunal remand cannot be considered reasonable. It ruled that such proceedings are barred by limitation and upheld the refund with interest.
